ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 27, 2024 No. 885

About approval of Rules of realization of pilot project on execution (introduction) of agreements in the information system "Electronic Invoices"

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of realization of pilot project on execution (introduction) of agreements in the information system "Electronic Invoices".

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan provision in Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication and is effective till December 31, 2025.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 27, 2024 No. 885

Rules of realization of pilot project on execution (introduction) of agreements in the information system "Electronic Invoices"

Chapter 1. General provisions

1. These rules of realization of pilot project on execution (introduction) of agreements in the information system "Electronic Invoices" (further - Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for realization in the territory of the Republic of Kazakhstan of the pilot project on execution (introduction) of agreements in the information system "Electronic Invoices" (further - the Pilot project) providing registration (introduction) in the information system "Electronic Invoices" (further - IS ESF) suppliers and (or) subcontractors (collaborators) attracted to performance of works or rendering services within the subject of the agreement about public procurements (further - the Agreement on GZ), agreements to deliver goods, works and services (further - the Agreement) by introduction of data of the Agreement on GZ.

2. For the purpose of these rules subcontractor (collaborator) person involved for performance of works or rendering services within the subject of the agreement about GZ is recognized.

Other concepts used in these rules are applied according to legal acts of the Republic of Kazakhstan.

3. Participation in this Pilot project is performed on voluntary basis.

Chapter 2. Participants of the Pilot project on execution (introduction) of agreements in the information system "Electronic Invoices"

4. Participants of pilot project are:

1) the suppliers who are the taxpayers registered as the participant of IS ESF;

2) subcontractors (collaborators) who are the taxpayers registered as the participant of IS ESF;

3) bodies of state revenues.

Chapter 3. Procedure for realization of pilot project on execution (introduction) of agreements in the information system "Electronic Invoices"

5. In case of the conclusion and agreement cancelation, and also in case of modification and (or) amendments in the Agreement the supplier or subcontractor (collaborator) draws up (introduces) in IS ESF in the Section "Agreement to Deliver Goods, Works and Services" of the Electronic Agreements module the following data of the Agreement on GZ:

1) number;

2) date of the conclusion.

The Section "Agreement to Deliver Goods, Works and Services" provides functions of confirmation, viewing, editing, variation, agreement signature.

At the same time the Agreement in IS ESF is signed by the parties by means of the digital signature.

6. The agreement specified in Item 5 of these rules is drawn up introduced) in IS ESF no later than date of making of the turnover specified in the written-out electronic invoice in case of sales of goods, works and services within agreement performance about GZ.

7. In case of involvement of the third parties by subcontractor (collaborator) for accomplishment of terms of the contract about GZ execution (entering) of the Agreement into IS ESF is performed according to the procedure and term, established in Items 5 and 6 of these rules.

8. Bodies of state revenues provide explanations concerning methodological nature regarding execution (entering) of the Agreement into IS ESF within 5 (five) working days following behind day of receipt of request from participants of this Pilot project.

9. Collection, processing and personal data protection when carrying out this pilot project, is performed according to the Law of the Republic of Kazakhstan "About personal data and their protection".

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